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2023 (2) TMI 892 - AT - Central ExciseRejection of claim for interest on delayed refund under Section 11BB of the Central Excise Act, 1944 - HELD THAT:- The issue needs to be examined in the light of the decision of the Larger Bench of the Bombay High Court in the case of M/S. GAURI PLASTICULTURE P. LTD., BOMBAY DYEING & MANUFACTURING CO. LTD., M/S. SIMPLEX MILLS CO. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, INDORE, THE COMMISSIONER OF CENTRAL EXCISE, MUMBAI IV, THE UNION OF INDIA THROUGH THE COMMISSIONER OF CENTRAL EXCISE MUMBAI I [2019 (6) TMI 820 - BOMBAY HIGH COURT]. The Hon'ble High Court considered all the earlier judgments taking contrary views, also the orders passed by the Apex Court keeping the question of law open and referring to the provisions of Rule 5 and 11 of the Cenvat Credit Rules, 2004, negatived the contention of the assessee that cenvat credit can be refunded even in relation to those inputs which have not been used in the manufacture of the final product or the exported goods. The appellant herein being unsuccessful in claiming the refund of unutilised Cenvat Credit, approached the Honorable High Court of Rajasthan. The Learned Division Bench after referring to the judgments of various High Courts and also the orders passed by the Apex Court concluded that the Tribunal by the impugned order cannot distinguish the judgments of the High Courts and therefore answered the issue in favour of the assessee. Though the revenue challenged the said order before the Apex Court, however the same stood dismissed on account of low monetary limits. As a result, the application made by the appellant for refund was allowed. If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The relief of refund was allowed in favour of the appellant in terms of the order of the High Court of Rajasthan, however the same was silent on the issue of interest as no relief was claimed in that regard by the appellant. Therefore, no relief of interest on delayed refund can be allowed to the appellant at this stage. The appellant is not entitle to interest on delayed refund, the issue of limitation as decided by the Adjudicating Authority is not required to be gone into - Appeal dismissed.
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